IKOM: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
IKOM
Largest movements
- Cash +€3,340
up €3,340 (+290.5%), from €1,150 to €4,489
mainly Net result for the year (+€1,883) and Trade debts (+€1,384)
- Receivables within one year +€497
up €497 (+380.3%), from €131 to €628
- Tangible fixed assets -€428
down €428 (-9.2%), from €4,672 to €4,244
of which Land and buildings: -€428
- Stocks and contracts -€301
down €301 (-6.2%), from €4,878 to €4,577
- Profit (loss) carried forward +€1,883
up €1,883 (+3.3%), from -€57,088 to -€55,205
- Trade debts +€1,384
up €1,384 (+1524.6%), from €91 to €1,475
- Other debts -€151
down €151 (-0.8%), from €19,751 to €19,600
- Gross operating margin +€9,022
up €9,022, from -€4,255 to €4,767
- Financial charges -€70
down €70 (-38.7%), from €181 to €111
- Other operating charges +€66
up €66 (+3.0%), from €2,218 to €2,285
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,871 | €13,979 | +€3,108 | +28.6% |
| Fixed assets | 21/28 | €4,672 | €4,244 | -€428 | -9.2% |
| Tangible fixed assets | 22/27 | €4,672 | €4,244 | -€428 | -9.2% |
| Land and buildings | 22 | €4,672 | €4,244 | -€428 | -9.2% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €6,198 | €9,735 | +€3,536 | +57.1% |
| Stocks and contracts in progress | 3 | €4,878 | €4,577 | -€301 | -6.2% |
| Stocks | 30/36 | €4,878 | €4,577 | -€301 | -6.2% |
| Amounts receivable within one year | 40/41 | €131 | €628 | +€497 | +380.3% |
| Other amounts receivable | 41 | €131 | €628 | +€497 | +380.3% |
| Cash at bank and in hand | 54/58 | €1,150 | €4,489 | +€3,340 | +290.5% |
| Deferred charges and accrued income | 490/1 | €40 | €40 | +€0 | +0.7% |
| Total equity and liabilities | 10/49 | €10,871 | €13,979 | +€3,108 | +28.6% |
| Equity | 10/15 | -€9,017 | -€7,134 | +€1,883 | +20.9% |
| Contributions | 10/11 | €46,212 | €46,212 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,088 | -€55,205 | +€1,883 | +3.3% |
| Amounts payable | 17/49 | €19,888 | €21,113 | +€1,225 | +6.2% |
| Amounts payable within one year | 42/48 | €19,888 | €21,113 | +€1,225 | +6.2% |
| Trade debts | 44 | €91 | €1,475 | +€1,384 | +1524.6% |
| Suppliers | 440/4 | €91 | €1,475 | +€1,384 | +1524.6% |
| Taxes, remuneration and social security | 45 | €46 | €37 | -€8 | -18.1% |
| Taxes | 450/3 | €46 | €37 | -€8 | -18.1% |
| Other amounts payable | 47/48 | €19,751 | €19,600 | -€151 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €428 | €428 | = | 0.0% |
| Other operating charges | 640/8 | €2,218 | €2,285 | +€66 | +3.0% |
| Non-recurring operating charges | 66A | €40 | €63 | +€24 | +59.9% |
| Gross operating margin | 9900 | -€4,255 | €4,767 | +€9,022 | |
| Operating profit (loss) | 9901 | -€6,941 | €1,991 | +€8,932 | |
| Financial income | 75/76B | €40 | €3 | -€37 | -92.3% |
| Recurring financial income | 75 | €40 | €3 | -€37 | -92.3% |
| Financial charges | 65/66B | €181 | €111 | -€70 | -38.7% |
| Recurring financial charges | 65 | €181 | €111 | -€70 | -38.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,081 | €1,883 | +€8,965 | |
| Profit (loss) for the period | 9904 | -€7,081 | €1,883 | +€8,965 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,081 | €1,883 | +€8,965 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.